Is there evidence to support this claim?
On a 2003 broadcast of The Oprah Winfrey Show, Winfrey asked what kind of cosmetic surgery Parton had undergone. Parton stated that she felt that cosmetic surgery was imperative in keeping with her famous image, but jokingly admitted, "If I have one more facelift I'll have a beard!". Parton has repeatedly joked about her physical image and surgeries, saying "If I see something sagging, bagging and dragging, I’m going to nip it, tuck it, and suck it!" and "It takes a lot of money to look this cheap."
(The latter comment often referred to her clothing style as well as her surgeries.)
[Source: Wikipedia]
For many years, whenever asked if her breasts were real, she has supposedly answered that they were real or real expensive, depending on what interview one would read.
In the mid-1980s, she lost a considerable amount of weight.
In interviews afterward, she avoided answering whether her breasts had been augmented, referring to any procedure as only a "lift."
In 2002, however, she admitted for the first time in separate interviews with The Irish Independent and The Daily Mirror that after the weight loss in the 1980s, she lost a great deal of breast size and subsequently obtained breast implants to bring them back to a similar size as she had prior to the weight loss.
Since then, she has made ample jokes in media interviews about their not being natural. She even once joked by saying "Yep they are mine! Bought and paid for!".
[Source: Wiki.answers.com]
Additionally in the one interview in the Irish Independent, she said she had gotten breast enhancements at a cost of about $3,000 (which would date them to around the mid-to-late-1980s). Then in the London Mirror, she explained that she decided to get implants after her dramatic weight loss around 1986."
[Source: Dollymania.net]
Whether or not the above statement of hers, about getting implants for the first time in 1986, is
actually correct or not is still a matter of debate.
There have been reports of Dolly having gotten implants as early as in her early-mid 30's.
This would coïncide with Dolly's own remarks, in recent years, that she used her royalties from the years after "Jolene" (circa 1974) to buy her famous chest.
One report, in the mid 1980's, of Dolly having her first set of "full silicone" implants taken out to be replaced with a new set of "silicone-saline" implants could support the claim that her current implants are actually her second set of implants.
In the mid 1980's, the implants used in the years before that, the so-called "full silicone" implants, were reported to possibly cause health hazards. The alternative, called "saline" implants, were and are considered less hazardous.
Please note that after her dramatic weight loss around 1986, and her confirmation of having gotten implants at that time (see above), her chest size has considerably grown towards the late 1980's.
This is something that can be done with "saline" implants by adding more saline solution to
the implant(s), adding to "full silicone" implants was/is not possible.
OK time for some pictures.
(all pictures are clickable for larger to much larger versions and open in a new window]
Here's a "smaller" Dolly (late 1960's)

1960-s_Late-Dolly-Parton.jpg
In my opinion still a "smaller" Dolly (early 1970's)

1970_s-Early-DOLLY.jpg
A bigger Dolly in 9 to 5 movie (released 1980, probably filmed circa 1979)

1980-9-to-5.jpg
Certainly bigger Dolly (1981-1982)
Of course in her famous 1982 The Best Little Whorehouse in Texas attire

1982-TBLW.jpg
On a National Enquirer cover of 1983 (picture probably shot late 1982)

1982-1983-Dolly.jpg
Fast forward to 2002, that year's opening of DollyWood
shows an obviously braless Dolly.
See how the sunlight lights up the fabric of her dress from behind ??
Any type of serious bra would have a strap in the middle, between the cups, that would have prevented her dress to be backlit the way it is in this picture

2002-Dollywood-01.jpg
No amount of nipping, tucking or lifting can produce such a profile without the use of implants,
especially when the subject, Dolly in this case is obviously is not wearing a bra.
Here are some more pictures that quite clearly show that she has implants.
At a 2004 concert in Cleveland

2004-Cleveland.jpg
At a CMT venue in 2006 (with two "points of interest" making bumps in the leather)

2006-CMT-Giants.jpg
2006 Kennedy Center

2006-Dolly-Kennedy-Center.jpg
2006 Oscars (very clearly without a bra)
2006-Dolly-Parton-Oscars-No-Bra-01.jpg and 2006-Dolly-Parton-Oscars-No-Bra-02.jpg
2006-Dolly-Parton-Oscars-No-Bra-03.jpg and 2006-Dolly-Parton-Oscars-No-Bra-04.jpg
2007 (december) Dolly in the UK

2007-Dolly-Bookkids.jpg
Ultimately it's up to you to make the decision but this one may help

Comparing25yearsofBoobs.jpg
Kind Regards
DollyNood
dollynood "@" mail.com
P.S.
Before anyone starts asking questions about the size of her famous boobs, I'd say go look at one of my previous aswers here: